Regulations Governing the Certification and Management of the Authorized Economic Operators Article 6
Duty-payers or exporters entitled to apply to Customs for AEOG certification if they:1. have been engaging in business for more than three years, with an average annual import/export performance of no less than USD 1 million in the most recent three years; or pursuant to Article 24;2. have no confirmed arrears with regard to duties, taxes, and other charges or fines; has submitted commensurate security for the imposed but unconfirmed duties, taxes, and other charges or fines, except that the disciplinary government agency does not accept security;3. have implement the import/export procedures and financial data into computerized system, and has kept auditing records for posterior verifications; and4. have the capability of making online declarations, or commissioned a customs broker that has the capability of making online declarations.
中文原文 優質企業認證及管理辦法第6條
符合下列條件之納稅義務人或貨物輸出人，得申請為一般優質企業：
一、成立三年以上，最近三年平均每年進、出口實績總額達一百萬美元以上；或符合第二十四條規定。
二、無積欠已確定之稅費及罰鍰；經處分未確定之稅費或罰鍰已提供相當擔保。
但處分機關不接受擔保者，不在此限。
三、進、出口作業流程及財務資料均建置於資訊系統，並留存可供事後查證之稽核紀錄。
四、已辦理與海關連線申報；或其委託之報關業者已與海關連線申報。
一、成立三年以上，最近三年平均每年進、出口實績總額達一百萬美元以上；或符合第二十四條規定。
二、無積欠已確定之稅費及罰鍰；經處分未確定之稅費或罰鍰已提供相當擔保。
但處分機關不接受擔保者，不在此限。
三、進、出口作業流程及財務資料均建置於資訊系統，並留存可供事後查證之稽核紀錄。
四、已辦理與海關連線申報；或其委託之報關業者已與海關連線申報。